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Town of Mohawk – Records and Reports (2013M-113)
… through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. The Town is governed by the Town Board which comprises four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets … 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a … The purpose of our audit was to determine whether the Towns IT assets …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsNorth Shore Public Library – Financial Condition (2013M-344)
… July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Sweden – Justice Court (2014M-318)
… 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of approximately 14,175 … During 2013, the Court collected approximately $414,000 in fines and surcharges. Key Findings The Justices are not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for recording, securing and depositing over-the-counter cash receipts for the period … District is located in the City of Auburn, Cayuga County and serves the City of Auburn, Town of Owasco and the …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed … desk, the procedures were insufficient. Procedures did not establish which employees were authorized to collect cash …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8State Agencies Bulletin No. 1436
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … are informed of the taxability upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … issued and the RFP for external audit was last advertised in 2011. 13 purchases totaling $99,231 lacked quote and sole …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsHolland Central School District – Claims Audit (2021M-210)
… As a result, there is an increased risk that improper or unsupported payments could be made and not be detected and … supporting documentation such as itemized invoices or detail of services provided. Further, the Board did not comply with Education Law 1 and its own policy when it appointed the Superintendent’s secretary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Copiague Fire District – Cash Disbursements (2019M-225)
… valid expenditure and payment approval is documented in the Board minutes. Limit claims paid before audit to those … adequately segregated or adequate mitigating controls are in place and functioning. Except as indicated in Appendix A, District officials generally agreed with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Norwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Crown Point Fire District – Board Oversight (2024M-29)
… for three months; cash balances for two months; and bank reconciliations, bank statements and cancelled check images for 19 months. As … were not conducted. As a result, there is no independent verification that the Secretary-Treasurer has properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Afton Central School District – Fund Balance Management (2023M-18)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … the statutory limit. The District incurred $63,561 in unnecessary interest and other associated costs for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately … projects are thoroughly evaluated, planned and managed in accordance with the license agreement with the State. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Schuyler – Financial Management (2014M-182)
The purpose of our audit was to evaluate the Towns financial management for the period January 1 through December 31 2013
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Friendship – Water Accountability (2013M-281)
… is located in Allegany County. The Town is governed by an elected Town Board composed of a Town Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… The purpose of our audit was to evaluate the Supervisors financial records and reports for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Afton – Budgeting Practices (2013M-304)
… led to operating deficits in certain years for the various funds. Key Recommendations Budget for future capital items …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304CUNY Bulletin No. CU-412
… of the salary increases. Affected Employees CUNY employees in the titles of CUNY Theater Technician, Theater Technician … Technician Effective Date(s) Increases may be submitted in Pay Period 15C (Institution), paychecks dated 10/21/10. … 6, 2009. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated August 10, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cuny